1. b buraltruli arricxva awarmoebs ganxorcielebuli operaciebis
TRANSCRIPT
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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1. b
buRaltruli aRricxva awarmoebs ganxorcielebuli operaciebis Caweras
SesrulebisTanave da Semdeg mis ganzogadebas finansuri angariSgebis formiT.
finansuri aRricxva aRwers aRricxvis produqts gare moxmarebisaTvis.
2. a
sawyis neto aqtivebs + kapitalis Cadeba + mogeba _ amoReba = saboloo neto aqtivebs
sawyis neto aqtivebs + $4,900 + $4,000 - $2,100 = $9,500
sawyisi neto aqtivebi = sawyis kapitals = $2,700
3. d
$ $
gayidvebidan amonagebi 128,400
gayiduli saqonlis TviTRirebuleba:
sawyisi maragi 6,700
Sesyidva 72,500
saqonlis Semotana 1,150
saboloo maragi (7,100)
(73,250)
saerTo mogeba 55,150
xarjebi (38,000)
gacemuli fasdaTmoba (975)
miRebuli fasdaTmoba 1,950
wminda mogeba 18,125
4. g
banki
$ $
p/d naSTi 3,560 amoReba (4 x $400) 1,600
fasdaTmobis Semdeg miReba 1,140
myidvelisagan miReba 800
salarodan fulis Semosvla 2,400 p/b naSTi 6,300
7,900 7,900
5. b
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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maragi unda Sefasdes TviTRirebulebasa da neto sarealizacio Rirebulebas Soris
umciresiT. fasis Canacvlebis meTodi uadgiloa.
6. d
$
fasi 2012 wlis 7 ivliss 77,900
gayidva wlis bolos Semdeg (100/125 x $13,000) 10,400
Sesyidva wlis bolos Semdeg (8,500)
fasi 2012 wlis 30 ivniss 79,800
7. b
maragi rom ar yofiliyo saboloo maragis Tavdapirvel daTvlaSi CaTvlili,
maragis saboloo naSTi gaizrdeboda $2,000-iT (umciresi TviTRirebulebasa da
neto sarealizacio Rirebulebas Soris). radgan maragis saboloo naSTi gaizarda
$2,000-iT, gayiduli saqonlis TviTRirebuleba $2,000-iT dabalia da mogeba
$2,000-iT gazrdilia.
8. a
brunvis gadasaxadi
$ $
gadasaxadi Sesyidvaze
($36,000 x 17.5%)
6,300.0 gadasaxadi gayidvaze
($55,225 x 17.5/117.5)
8,225
p/b naSTi 1,925
8,225 8,225
p/d naSTi 1,925
9. g $
gayidvebi dRg-is gareSe 45,000
Sesyidvebi dRg-s gareSe (36,000)
9,000
gadasaxdeli gadasaxadi @x 10% 900
radgan gayidva Warbobs Sesyidvas, dRg-is sxvaoba unda gadauxadon biujets.
10. d
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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Tu gadaxdili brunvis gadasaxadi aWarbebs miRebuls, maSin sawarmos biujeti
ubruneben sxvaobas.
gayidvebidan amonagebi da Sesyidva asaxulia dRg-is gareSe.
dRg-is dabruneba SeuZlebelia konkretul xarjebsa (magaliTad, rogoricaa
klientis garToba) da Sesyidvebze (magaliTad, manqanebi).
11. d
mogebisa da zaralis angariSi _ (5/12 x $12,000) + (7/12 x $15,000) $13,750
balansi _ 1 ianvars moijaris mier gadaxdili $3,750-dan 2/3 x $3,750 = $2,500
aris winaswargadaxda. vinisaTvis es gadavadebuli Semosavalia, e.i. winaswar
miRebuli Semosavali – valdebulebaa.
12. g
dazRveva 2011 wlis 1 ivlisidan 2012 wlis 30 ivnisamde iyo
$6,600 x 100/110 = 6,000
mogebisa da zaralis angariSis xarji:
6 Tvis $6,000–ad plus 6 Tvis $6,600-ad = $3,000 + $3,300 = $6,300
13. b
mogebisa da zaralis angariSgebaSi unda aRiricxos procentis xarji, romelic
warmoiqmna 1 ianvridan (roca sesxi amoiRes) 30 seqtembramde (wlis bolos). e.i.
9/12 x 12% x $50,000 = $4,500. es monacemi Seicavs procentis sam gadaxdas.
Tumca, radgan mxolod procentis ori gadaxda ganxorcielda (1 aprils da
1 ivliss), mesame gadaxda unda ganxorcielebuliyo 1 oqtombers, romelic moicavs
3 Tves seqtembris CaTvliT. mesame gadaxda unda daericxos:
3/12 x 12% x $50,000 = $1,500.
14. d
gayidvebis Jurnalis makontrolebeli angariSi
$ $
p/d naSTi 69,000 miRebuli fuli 459,800
kreditiT gayidva
(damabalansebeli)
556,180 kontra 2,400
gacemuli fasdaTmoba 35,780
uimedo valebi 37,200
p/b naSTi 90,000
625,180 625,180
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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p/d naSTi 90,000
mTliani gayidva = kreditiT gayidva + naRdi angariSsworebiT gayidva
= $556,180+ $48,000 = $604,180
SeniSvna
miRebuli fasdaTmoba Sesyidvis Jurnalis makontrolebeli angariSis Canaweria.
debitoruli davalianebis anaricxis gazrdis oradi gatareba aris: debeti uimedo valebis xarji 12,500
krediti debitoruli davalianebis anaricxebi 12,500
15. a
naRdi angariSsworebiT ganxorcielebuli gayidva gavlenas ar axdens debitorul
davalianebaze.
miRebuli fasdaTmoba gavlenas axdens kreditorul davalianebaze da ara
debitorul davalianebaze.
debitoruli davalianebis anaricxi gavlenas ar axdens debitoruli davalianebis
odenobaze, magram Camowerili konkretuli vali gavlenas axdens debitoruli
davalianebis odenobaze.
debitoruli davalianeba
$ $
p/d naSTi 75,000 gacemuli fasdaTmoba 31,500
gayidva (kreditiT) 715,000 Camowerili uimedo valebi 21,000
miRebuli fuli (damabalansebeli) 659,050
p/b naSTi 78,000
790,000 790,000
16. a
$
Camowerili uimedo valebi (1,600 + 1,100) 2,700
uimedo valebis dabruneba (700)
debitoruli davalianebis anaricxebis Semcireba (400)
xarji mogebisa da zaralis angariSSi 1,600
17. b
$
cveTis daricxva SeZenil aqtivze: 20% x $24,000 x 6/12 = 2,400
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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cveTis daricxva gasul aqtivze: 20% x $42,000 x 9/12 = 6,300
cveTis daricxva sxva aqtivebze: 20% x (480,000 – 42,000) = 87,600
96,300
18. a
$
Rirebuleba 5,000
1-li weli (20% x 5,000) (1,000)
me-2 weli (20% x 4,000) (800)
me-3 weli (20% x 3,200) (640)
sabalanso Rirebuleba gasvlis dros 2,560
gayidvidan amonagebi 2,200
aqtivis gasvlisas warmoqmnili zarali 360
SeniSvna: narCeni Rirebuleba gavlenas ar axdens naSTis Semcirebis meTodiT cveTis
gamoTvlaze.
19. g
$mln
grZelvadiani aqtivis TviTRirebuleba 20.80
dagrovili cveTa (0.24)
sabalanso Rirebuleba 20.56
gadafasebis Tanxa 30.00
gadafasebis rezervSi gadasatani odenoba 9.44
20. b
SeRebva da SuSebis Secvla SekeTebis mizniT `amonagebis danaxarjia~ da mogebisa
da zaralis angariSgebaSi unda aRricxos xarjad. manqanis SeZena misi gayidvis
mizniT imas niSnavs, rom manqana sawarmosaTvis maragia da ara grZelvadiani aqtivi.
Senobis SeZenisas warmoqmnili legaluri gadasaxadi Sedis Senobis
TviTRirebulebaSi da, amgvarad, grZelvadiani aqtivis TviTRirebulebis nawilia,
e.i. kapitaluri danaxarjia.
21. a
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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SeiZleba sacdeli balansi balansdebodes, magram es imas ar adasturebs, rom
buRaltrul CanawerebSi Secdoma ar aris daSvebuli. sacdel balansSi mxolod is
Secdomebia gaSuqebuli, romelic Jurnaluri gatarebebidanaa wamosuli da debeti
da krediti araTanabradaa gatarebuli.
22. g
debeti krediti
$ $
mowyobilobebi 250,000
cveTis anaricxebi 60,000
maragi 11,500
saaqcio kapitali 100,000
dagrovili mogeba 52,500
debitoruli davalianeba 21,750
saqonlis Semotana 750
debitoruli davalianebis anaricxebi 1,700
bankis overdrafti 505
kreditoruli davalianeba 17,950
gayidvebidan amonagebi 250,040
Sesyidvebi 179,850
gayidvebis ukan dabruneba 5,150
wvrilmani xarjebi 7,000
gacemuli fasdaTmoba 670
damxmare angariSi 6,025
482,695 482,695
23. g
gayidvebis Jurnalis makontrolebeli angariSi
$ $
p/d naSTi 138,944
kreditiT gayidva 1,394,208 miRebuli fuli 1,373,824
uimedo valebi 3,394
gayidvis ukan dabruneba 6,008
p/b naSTi 149,926
1,533,152 1,533,152
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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24. a
$
p/d naSTi 300
Semosvla
qseroaslebis gadaReba 50
banki 1,000
gadaxda
Cekis ganaRdeba (180)
gadaxda (damabalansebeli) 770
p/b naSTi 400
25. d
kreditoruli
davalianebis
angariSi
momwodeblis
angariSi
$ $
monacemebi kiTxvidan 460 7,960
Ceki (1) (540)
ukan dabrunebuli saqoneli (2) (360)
kintra (3) (6,400)
koreqtirebuli naSTi 460 660
darCenili sxvaoba: 660 - 460 = 200
26. g
a da b pasuxebi gamoiwvevs makontrolebel angariSSi Secdomebs. g pasuxi ar
moaxdens arc erT jamze gavlenas, Tumca ori myidvelis individualur angariSebSi
daSvebulia Secdomebi, ris gamoc erTis naSTi metia da meoris naSTi imave
odenobiT naklebia. d pasuxi gamoiwvevs Secdomas myidvelebis individualuri
angariSebis naSTebis jamSi.
27. g
Sesyidvis pirveladi gatarebis Jurnali daklebulia $250-iT (e.i. mTliani cifri
$250-iT naklebia, vidre unda iyos). amitom Sesyidvis angariSi dadebetda da
Sesyidvis Jurnalis makontrolebeli angariSi dakreditda $250-iT.
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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gayidvis pirveladi gatarebis Jurnali gadaWarbebulia $350-iT. amitom gayidvis
angariSi dakreditda da gayidvebis Jurnalis makontrolebeli angariSi dadebetda
$350-iT.
am Secdomebis gamo, makontrolebeli angariSebis naSTebi unda gakoreqtirdes da
mogeba Semcirdes ($250 + $350) $600-iT, gayidvebis SemcirebiTa da Sesyidvebis
gazrdiT.
arc erTi Sescdoma gavlenas ar axdens momwodeblebisa da myidvelebis indivi-
dualur angariSebze.
28. b
$
salaros wignis naSTi (17,940)
bankis xarjebi (1,100)
koreqtirebuli salaros wignis naSTi (19,040)
$
naSTi bankis amonaweris mixedviT (damabalansebeli) (22,400)
warudgeneli Cekebi (6,550)
daukreditebeli depoziti 10,760
bankis Secdoma (850)
koreqtirebuli salaros wignis naSTi (19,040)
29. g
salaro
$ $
sawyisi naSTi 23,920 gaunaRdebeli Ceki 600
Secdoma: miReba Caiwera rogorc
gadaxda (2x$390)
780 bankis sakomisio 100
p/b naSTi (= bankis
koreqtirebuli naSTi)
24,000
24,700 24,700
$
naSTi bankis amonaweris mixedviT 13,400
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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warudgeneli Cekebi (1,400)
koreqtirebuli salaros wignis naSTi 12,000
30. b salaro
$ $
naSTi 1,245
bankis sakomisio 25
gaunaRdebeli Ceki 70
koreqtirebuli naSTi 1,150
1,245 1,245
31. g
1. gakeTda Tanabari sadebeto da sakredito Canaweri (Tumca, araswor angariSSi
sadebeto gatareba) da am SemTxvevaSi damxmare angariSSi gasworeba ar
moiTxoveba.
2. gakeTebulia Tanabari sadebeto da sakredito gatareba da amitom damxmare
angariSis gaxsna ar aris saWiro.
3. gacemuli fasdaTmobis swori gatareba aris:
debeti gacemuli fasdaTmoba
krediti gayidvebis Jurnalis makontrolebeli angariSi (debitorebi).
Secdoma warmoqmnis or kredits (swor Canawers gayidvebis Jurnalis
makontrolebel angariSSi da araswors miRebuli fasdaTmobis angariSSi).
roca oradi gatarebaa darRveuli, damxmare angariSi unda gaixsnas.
4. saxelfaso angariSis debetis mxaris daklebiT dajameba gamoiwvevs araswori
naSTis gadatanas. am Secdomis gamo, sacdeli balansi ar dabalansdeba da
damxmare angariSis gaxsna iqneba saWiro.
32. g
unda gakeTebuliyo gakeTda gatareba gasworeba
d-ti Sesyidva $2,000 d-ti Sesyidva 2,350
d-ti damxmare angariSi $350
d-ti dRg $350 d dRg $350 k-ti Sesyidva $350
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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k-ti Sesyidvebis Jurnalis
makontrolebeli
angariSi $2,350
k Sesyidvebis Jurnalis
makontrolebeli
angariSi $2,350
(k-ti damxmare angariSi
$350)
Sesyidvebi (da gayidvebi) aRiricxeba dRg-is gareSe.
kreditoruli (da debitoruli) davalianebebi aRiricxeba dRg-is CaTvliT.
33. a
damxmare angariSi
$ $
sacdeli balansis sxvaoba 600 arasworad Cawerili
debitoruli davalianebis
anaricxis Semcirebis aRricxva
1,008
gayidvebis angariSis daklebuli
odenoba
180
p/b/ naSTi 228
1,008 1,008
p/d naSTi 190
miRebuli ijaris dakrediteba gadasaxdeli ijaris angariSze gavlenas ar axdens
damxmare angariSze, radgan oradi Cawera daculia, magram Secdomaa daSvebuli
araswor angariSSi Caweris gamo.
34. a
unda gakeTebuliyo gakeTda gatareba gasworeba
1. d gazis xarjebi $210 d gazis xarjebi $120 d gazis xarjebi $90
k salaro $210 k salaro $210 k damxmare angariSi $90
(d damxmare angariSi $90)
2. d gacemuli fasdaTmoba k miRebuli fasdaTmoba
$25
d gacemuli fasdaTmoba
$25
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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$25
k gayidvebis Jurnalis
makontrolebeli angariSi
$25
k gayidvebis Jurnalis
makontrolebeli angariSi
$25
d miRebuli fasdaTmoba
$25
(d damxmare angariSi $50)
k damxmare angariSi $50
3. d banki $35 d banki $35 d damxmare angariSi $35
k procenti $35 (k damxmare angariSi $35) k procenti $35
damxmare angariSi
$ $
p/d naSTi (damabalansebeli) 105 Secdoma 1 90
Secdoma 3 35 Secdoma 2 50
140 140
35. d
kompiuteruli sistema SeiZleba nawilebad daiyos iseve, rogorc xeliT
aRricxvis sistema. TiToeul nawils mimarTavs mxolod is personali,
romelsac amis ufleba (avtorizacia) gaaCnia.
kompiuterizebuli mTavari wigni ufro debetebisa da kreditebis
CamonaTvalia, vidre T angariSebis erToblioba. Tumca, oradi Cawera
mainc sruldeba.
36. b
$ $ %
gayidvebidan amonagebi (349,650 – 2,292) 347,358 125%
gayiduli saqonlis TviTRirebuleba
maragis sawyisi naSTi 24,548
Sesyidva (273,054 – 2,168) 270,886
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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maragis saboloo naSTi (damabalansebeli) (17,548)
$347,358 x 100/125 (277,886) 100%
saerTo mogeba 69,472 25%
37. d
$ $ %
gayidvebidan amonagebi 756,000 140
gayiduli saqonlis TviTRirebuleba
maragis sawyisi naSTi 29,160
Sesyidva (damabalansebeli) 550,140
maragis saboloo naSTi (39,300)
$100/140 x 756,000 (540,000) 100
saerTo mogeba 216,000 40
Sesyidvebis Jurnalis makontrolebeli angariSi
$ $
p/d naSTi 35,736
momwodeblebisaTvis gadaxdili
fuli (damabalansebeli) 544,356 Sesyidva
(kreditiT da naRdi)
550,140
p/b naSTi 41,520
585,876 585,876
38. g
pasuxis gasacemad SeiZleba dagWirdeT yvela variantis Semowmeba.
saerTo mogeba 57,600 = 40%
gayiduli saqonlis TviTRirebuleba 144,000
$
gayidvebi 201,600
gayiduli saqonlis TviTRirebuleba (144,000)
saerTo mogeba 57,600
39. d
giorgi kaxa aleko sul
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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$ $ $ $
31.12.11 dasrulebuli 6 Tvis
proporcia 3:2 252,000 168,000 420,000
30.06.12 dasrulebuli 6 Tvis
uimedo vali
3/5 x $70,000 / 2/5 x $70,000 (42,000) (28,000) (70,000)
proporcia 4:3:3 280,000 210,000 210,000 700,000
damabalansebeli
mogeba 450,000
sul 490,000 350,000 210,000
40. g
amxanagobis SeTanxmeba moicavs ,,mudmiv informacias’’, rogoricaa:
firmis dasaxeleba, sameurneo saqmianobis xasiaTi da xangrZlivoba;
partniorebis mier Sesatani kapitalis odenoba;
partniorebs Soris mogebis ganawileba;
amoxanagobis wevrebis mier amoReba;
amxanagobis daSlasTan, an partnioris gardacvalebas an pensiaSi gasvlasTan
dakavSirebuli SeTanxmeba;
uTanxmoebis gadawyveta;
angariSebis momzadeba da auditi.
41. g
saemisio kapitali
$ $
p/d naSTi 48,000
bonusuri aqciebis gamoSveba
(gaangariSeba 2)
20,000 uflebiTi gamoSveba
(gaangariSeba 1)
144,000
p/b naSTi 172,000
192,000 192,000
(gaangariSeba 1) uflebiTi gamoSveba gamoSvebuli aqciebis 640,000
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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raodenoba
axali aqciebi 160,000
TiToeuli $1.15 -ad d salaro $184,000
k saaqcio kapitali $40,000
k saemisio kapitali $144,000
(gaangariSeba 2) bonusuri aqciebis
gamoSveba
gamoSvebuli aqciebi 800,000
axali aqciebi 80,000
d saemisio kapitali $20,000
k saaqcio kapitali $20,000
42. g
bonusuri aqciebis gamoSvebas kompaniisaTvis finansebi ar moaqvs, radgan is ar aris
gamoSvebuli anaricxebisaTvis (e.i. ufasoa).
TiToeuli aqciis fasi ecema (radgan ufro meti aqciaa gamoSvebuli, magram
kompaniis Rirebuleba mTlianobaSi ucvleli rCeba) da xdeba metad xelmisawvdomi.
gamomuSaveba erT aqciaze mcirdeba, gazrdili aqciebis raodenobis gamo, magram
gasanawilebeli mogeba ucvleli rCeba.
saaqcio kapitali izrdeba (sxva rezervebis xarjze) da ufro metad
SesabamisobaSi modis kompaniis neto aqtivebTan.
43. b
fulis ukan dabrunebis politika konstruqciuli movaleobaa.
anaricxi unda Seiqmnas fulis ukan dasabrunebel dadgenil odenobaze. is unda
daeyrdnos mosalodnel Rirebulebas.
sarCeli SesaZlebelia warmatebiT dagvirgvindes, amitom, kompanias ar sWirdeba
anaricxis Seqmna, mosalodneli zaralis gamo; amis nacvlad, maT axsna-
ganmartebebSi unda moixsenion am SemTxvevis detalebi.
44. a
amonagebi ar unda aRiardes pirveli operaciidan, sanam specialisti ar
daasrulebs mis montaJs.
meore operacia Cveulebrivi kreditiT gayidvaa da amonagebi unda aRiardes,
miuxedavad im faqtisa, rom fuli jer ar aris miRebuli.
wigni F3-is 2013 wlis ianvris gamocdis pasuxi
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45. a
$000
wlis mogeba (damabalansebeli) 1,410
damatebuli cveTa 120
minus: debitoruli davalianebisa da maragis gazrda (690)
wminda fuladi saxsrebi saoperacio saqmianobidan 840
plus: fuladi saxsrebi aqciebis gamoSvebidan 1,200
minus: sesxis dafarva (900)
minus: grZelvadiani aqtivebis SeZena (240)
fuladi saxsrebis gazrda 900
46. b
dabegvramde wminda mogebas dasamatebeli muxlebi moicavs periodis cveTis xarjs,
grZelvadiani aqtivebis gayidvidan miRebul zarals, savaWro debitoruli davalia-
nebisa da maragis Semcirebas (winaswargadaxdis CaTvliT) da savaWro kreditoruli
davalianebis zrdas (daricxvis CaTvliT).
47. g
windaxeduleba moiTxovs frTxil damokidebulebas: Semosuloba ar unda
aRiricxos, sanam ar moxdeba misi realizeba maSin, roca zarali unda
aRiricxos misi warmoSobisas. es ar gamoiwvevs aqtivebis Semcirebas, an
valdebulebebis gazrdas.
komerciuli mdgomareoba yovelTvis unda aisaxos finansur angariSgebaSi maSinac,
roca is gansxvavdeba iuridiuli (legaluri) formisagan.
gadafasebis nameti aris ararealizebuli da amitom kreditdeba rezervebSi da ara
mogebisa da zaralis angariSgebaSi.
48. a
struqturuli safuZvlebi, TavisTavad, buRaltruli aRricxvis standarti
ar aris, Tumca is gamoiyeneba safuZvlad, roca axali standartebi iqmneba.
49. b
50. a